ABC法在轻型飞机生产成本控制中的应用  

Application of using Activity-Based Costing in Light Aircraft manufacture cost control

作　　者：金树颖[1] 黎晓君[1] 方艳青[2] 

机构地区：[1]沈阳航空航天大学经济与管理学院,辽宁沈阳110136 [2]沈阳航空航天大学财务处,辽宁沈阳110136

出　　处：《辽宁工程技术大学学报（自然科学版）》2013年第8期1149-1152,共4页Journal of Liaoning Technical University (Natural Science)

基　　金：辽宁省教育科学规划资助项目(JG12DB034)

摘　　要：为取得较为准确的轻型飞机制造成本信息,满足企业管理者需求,提升企业市场竞争能力.运用ABC法的思想原理,研究轻型飞机生产制造的成本核算模型.结合轻型飞机生产制造的特点,对其生产环节划分作业项目,列明作业成本核算步骤,并用实例将基于ABC法的成本核算模型与其传统成本核算方法进行对比.结果证明:成本比原来的下降了.显然,ABC法可反映出每项作业与成本消耗之间的直接联系,便于生产企业对成本费用的发生进行控制.In order to obtain the information of Light Aircraft manufacture cost more accurate and meet the enterprise management needs and enhance market competitiveness of enterprises,the cost accounting model of the Light Aircraft production-manufacturing was investigated by using the principle of Activity-Based Costing.Combining with the production-manufacturing characteristics of Light Aircraft,the production processes have been divided into operating items and operation costing steps which have been listed out.In addition,the cost accounting model based on Activity-Based Costing has been compared with the traditional cost accounting method in a case study.The result shows that cost has been reduced.Obviously,Activity-Based Costing can directly reflect the connection between each work and cost for enterprise cost control.

关 键 词：轻型飞机 ABC法 生产 作业中心 资源项目 作业动因 成本核算 成本控制 

分 类 号：N5[自然科学总论]